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Evaluation of Sustainability Reporting Practices in Turkey
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作者 Dursun Ali Yaz Bureu Demirel Utku 《Journal of Modern Accounting and Auditing》 2015年第12期641-655,共15页
The purpose of the present study is to determine the reflection of sustainability reporting (SR), which gained momentum considerably during the recent years, on the organizations that are active in Turkey. Turkish b... The purpose of the present study is to determine the reflection of sustainability reporting (SR), which gained momentum considerably during the recent years, on the organizations that are active in Turkey. Turkish businesses that carried out SR during January 1, 2005 and June 1, 2015 were included in the study. Altogether, 186 sustainability reports containing 6,240 pages of a total of 80 businesses were examined. Data obtained from these reports were classified into various categories. According to the results, it was determined that 84% of the reporting businesses reported according to Global Reporting Initiative (GRI) principles and preferred G3 framework (40%); and the maximum number of reporting was published in 2014. The present study is the first research article including all businesses making SR in Turkey with all details. 展开更多
关键词 sustainability reporting (SR) non-financial disclosure Global Reporting Initiative (GRI) TURKEY
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